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Regulatory Cash Basis Financial Statements

(commonly referred to as “AOS basis”)

The Auditor of State’s Office provides the templates below as a foundation for entities which report using the Auditor of State’s Regulatory framework. Auditees and/or Independent Public Accountants (IPAs) should tailor these templates to align with entity activity and ensure note disclosures, etc. include the most recent information available for the period(s) being reported.

Sample Annual Financial Statement Information

* For a copy of the village, township, or library shells as a pdf, send a request to ContactLGS@ohioauditor.gov

AOS Regulatory Basis Note Shell GASB References